In Vol 4 No 2 there are several authors from Spain, South Africa, and Nigeria.

DOI: https://doi.org/10.52728/ijtc.v4i2

Published: Apr 12, 2023

Articles

The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable

145-163 Riski Ayu Fitriani, Menik Indrati
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Read Statistic: 1098
PDF Downloads: 1485
https://doi.org/10.52728/ijtc.v4i2.678

Profit or Planet? : Impact of Production and Environmental Costs on Sales

English

164-180 Ivada Zanetha Darmaputri, Valentine Siagian
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Read Statistic: 341
PDF Downloads: 782
https://doi.org/10.52728/ijtc.v4i2.695

Book-Tax Differences and Profit Growth: Evidence from Indonesia

181-194 Qurrotal Qolbiyah, Muhammad Isa Alamsyahbana, Rachmad Chartady, Armansyah Armansyah, Yerisma Welly
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Read Statistic: 309
PDF Downloads: 848
https://doi.org/10.52728/ijtc.v4i2.708

Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District

195-207 Yunita Pakpahan, Wina Theresia br Naibaho
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Read Statistic: 676
PDF Downloads: 1097
https://doi.org/10.52728/ijtc.v4i2.685

Market Concentration in Construction Tenders in West Papua

208-220 Bagas Johantri, Rachma Aprilia, Sopian Sopian
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Read Statistic: 188
PDF Downloads: 475
https://doi.org/10.52728/ijtc.v4i2.709

The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects

221-235 Brenda Tandayu, Lintje Kalangi, Steven Josia Tangkuman
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Read Statistic: 872
PDF Downloads: 1245
https://doi.org/10.52728/ijtc.v4i2.710

Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia)

236-249 Dianila Oktyawati
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Read Statistic: 556
PDF Downloads: 991
https://doi.org/10.52728/ijtc.v4i2.718

Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law

250-264 Indradi
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Read Statistic: 234
PDF Downloads: 781
https://doi.org/10.52728/ijtc.v4i2.712

The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital

265-282 Nurul Latifah Nurdin, Haliah, Nirwana
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Read Statistic: 274
PDF Downloads: 583
https://doi.org/10.52728/ijtc.v4i2.717

Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress

283-295 Eddy Suranta, Muhammad Alif Bimo Satrio, Pratana Puspa Midiastuty
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Read Statistic: 3100
PDF Downloads: 2693
https://doi.org/10.52728/ijtc.v4i2.714

Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office

296-310 Irawati, Musa Maha Sulung Sitinjak, Dwikora Harjo, Aramia Fahriah
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Read Statistic: 422
PDF Downloads: 791
https://doi.org/10.52728/ijtc.v4i2.682

Reviewing Internal Variables on the Level of Underpricing of IPO Shares (Observation of the Company Go Public on IDX 2021-2022)

311-323 Jufri Yandes, Sapto Setyo Nugroho
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Read Statistic: 335
PDF Downloads: 728
https://doi.org/10.52728/ijtc.v4i2.734

Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)

324-340 Marlon Manya, Miryam C. González-Rabanal
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Read Statistic: 446
PDF Downloads: 1007
https://doi.org/10.52728/ijtc.v4i2.723

Wealth Taxes on Individuals: An International Comparative Study

341-357 Estelle Abrahams, Suzette Bosman
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Read Statistic: 359
PDF Downloads: 457
https://doi.org/10.52728/ijtc.v4i2.738

A Framework For Boosting Revenue Generation From Land Taxes in Ogun State, Nigeria

358-373 Atinuke Adibempe Orekan
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Read Statistic: 196
PDF Downloads: 307
https://doi.org/10.52728/ijtc.v4i2.719